Ease of Doing Business in


Poland Download Profile (1765KB, pdf)
Region OECD high income
Income Category High income
Population 37,999,494
GNI Per Capita (US$) 13,370
City covered Warsaw



DB 2017 Rank



DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 24 25 up
77.81 77.04 down
Starting a Business 107 102 down
84.22 84.18 up
Dealing with Construction Permits 46 52 up
75.15 74.24 up
Getting Electricity 46 48 up
81.35 80.15 up
Registering Property 38 36 down
76.49 76.90 down
Getting Credit 20 19 down
75.00 75.00
Protecting Minority Investors 42 40 down
63.33 63.33
Paying Taxes 47 44 down
82.73 82.77 down
Trading across Borders 1 1
100.00 100.00
Enforcing Contracts 55 56 up
63.44 63.44
Resolving Insolvency 27 33 up
76.37 70.43 up

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:


DB 2016 Rank:


Change in Rank:


DB 2017 DTF (% points):


DB 2016 DTF (% points):


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Legal form Sp z.o.o. - Limited Liability Company
Paid-in minimum capital requirement PLN 5,000
City Warsaw
Indicator Poland OECD high income
Procedure – Men (number) info_outline 4 4.8
Time – Men (days) info_outline 37 8.3
Cost – Men (% of income per capita) info_outline 12.1 3.1
Procedure – Women (number) info_outline 4 4.8
Time – Women (days) info_outline 37 8.3
Cost – Women (% of income per capita) info_outline 12.1 3.1
Paid-in min. capital (% of income per capita) info_outline 10.9 9.2
  • No. Procedure Time to Complete Associated Costs

    Notarize company agreement

    Agency: Notary

    The fee to notarize the company deed of association cannot exceed PLN 10,000 plus VAT and civil law transaction tax. The notary will also prepare the application for the court (form KRS-W3), required for procedure 3. To set up the whole company (taxes, social insurance, registered office, and so forth) a lawyer would normally charge between PLN 5,000 and PLN 25,000.

    One of the document to be submitted is a list of all the founders of the company and the % of their shares. By law each founder (5 founders) must make a declaration that they have covered their share of the capital.
    Since January 1, 2012 a new alternative method for establishment of a company has been introduced that does not require notarization of the company's agreement. However, this requires online registration, which the majority of entrepreneurs do not use in practice.

    1 day PLN 1,010 + 0.4% of the amount of share capital over PLN 60,000 + 6 PLN cost per page (typically 10 pages are purchased) + (the amount of share capital - (Notary fee + 23% VAT) + Court fees)*0.5% civil law transactions tax

    Deposit paid-in capital at the bank

    Agency: Commercial Bank

    To open a bank account, a limited liability company must provide the bank with the founding deed. Upon registration, the National Court Register issues the Tax Identification Number (NIP) and Statistical Number (REGON) automatically to the bank.

    1 day no charge

    File for company registration at the National Court Register

    Agency: National Court Register

    The registration with the National Court Register determines the creation of a new business entity and is binding for other authorities such as: Tax Office, Statistical Office and Social Insurance Office. Newly established companies are given their tax identification number (NIP) and statistical number (REGON) automatically within few days of court registration. Additional required information should be submitted directly to the authorities after the registration. After registration of the company, the National Court Register sends the registration data to a newly established central register of tax payers (Centralny Rejestr Podmiotów - Krajowa Ewidencja Podatników).

    The National Court Register offers online registration. However, the electronic registration is not used by the majority of firms for various reasons. The e-registration requires an electronic signature or ePuap as well as the presence of at least one shareholder and management board members with electronic signatures or ePuap profile. Also, the electronic system provides for a very simplified template of articles of association of the new company allowing modifications to a limited extent only and for electronic registration by all participants, whereby doubts exist weather the registration and subsequent execution of documents via “electronic signature” can be made by a proxy.

    4 weeks PLN 500 for registration and PLN 100 for publication

    Register for taxes and VAT

    Agency: Tax Office

    A newly registered business entity will be required to file a new form (NIP-8) containing supplementary data with the head of the tax office within 21 days after the entity is initially entered in the National Court Register, or in the case of changes in the supplementary data within 7 days of occurrence of the circumstances justifying the change.

    The company must register for VAT by the date when the company carries out VAT-covered business activities for the first time. The registration must be submitted with the Tax Office. The company must provide information on (a) its business name and legal form; (b) the REGON (statistical number); (c) start date for its business activities; and (d) the address of its registered office.
    If the Company is planning to conduct future foreign trade activities within the European Union, the company must register as an EU VAT taxpayer. The company must submit that application before commencing foreign trade activity within the European Union. However, before registering as an EU VAT taxpayer, the company must be registered as a regular VAT taxpayer.

    7 days no charge